PENGARUH TATA KELOLA PERUSAHAAN TERHADAP INVESTASI PENELITIAN & PENGEMBANGAN (R&D) PADA PERUSAHAAN PUBLIK DI INDONESIA

Herlina Yoka Roida, Elysabet Maria Sewa, Erick Teofilus Gunawan

Abstract


Penelitian ini bertujuan untuk menguji pengaruh tata kelola perusahaan pada investasi research & development di Indonesia. Model ekonometrik berupa data panel (fixed effect model) dari perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2020, digunakan untuk mengevaluasi pengaruh tata Kelola perusahaan (diukur dengan ukuran dewan komisaris, keragaman gender, konsentrasi kepemilikan), bersama dengan beberapa karakteristik bisnis (diukur melalui ukuran perusahaan, umur perusahaan, dan growth opportunities). Hasil penelitian menunjukkan bahwa keragaman gender di dewan komisaris, konsentrasi kepemilikan, dan umur perusahaan berpengaruh signifikan terhadap keputusan investasi research & development. Sedangkan, ukuran dewan komisaris, ukuran perusahaan dan growth opportunities tidak mempengaruhi keputusan tersebut secara signifikan.


Keywords


Investasi research & development, tata kelola perusahaan, teori keagenan, dan teori stewardship

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References


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DOI: https://doi.org/10.17509/jrak.v11i3.55048

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